{"id":3374,"date":"2023-04-17T11:41:46","date_gmt":"2023-04-17T04:41:46","guid":{"rendered":"https:\/\/whitelotuslogistics.com.vn\/?p=3374"},"modified":"2023-04-17T11:41:46","modified_gmt":"2023-04-17T04:41:46","slug":"cong-dien-02-cd-tct-ve-trien-khai-nghi-dinh-12-2023-nd-cp-gia-han-thoi-han-nop-thue-gia-tri-gia-tang-thue-thu-nhap-doanh-nghiep-thue-thu-nhap-ca-nhan-va-tien-thue-dat-trong-nam-2023-do-tong-cuc-truo","status":"publish","type":"post","link":"https:\/\/whitelotuslogistics.com.vn\/en\/cong-dien-02-cd-tct-ve-trien-khai-nghi-dinh-12-2023-nd-cp-gia-han-thoi-han-nop-thue-gia-tri-gia-tang-thue-thu-nhap-doanh-nghiep-thue-thu-nhap-ca-nhan-va-tien-thue-dat-trong-nam-2023-do-tong-cuc-truo\/","title":{"rendered":"Official Telegram 02\/CD-TCT on implementing Decree 12\/2023\/ND-CP extending the deadline for payment of value-added tax, corporate income tax, personal income tax and land rent in 2023 issued by the General Assembly. Director of the General Department of Electricity Tax"},"content":{"rendered":"\n\n\n\n
\n

THE FINANCIAL
\nGENERAL TAX DEPARTMENT
\n——-<\/b><\/p>\n<\/td>\n

\n

SOCIALIST REPUBLIC OF VIETNAM
\nIndependence \u2013 Freedom \u2013 Happiness
\n—————<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

No: 02\/CD-TCT<\/p>\n<\/td>\n

\n

Hanoi, April 14, 2023<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

ELECTRIC PUBLIC<\/b><\/p>\n

ON IMPLEMENTING DECREE NO\u00a012\/2023\/ND-CP<\/a>\u00a0THE GOVERNMENT EXTENDS THE DEADLINE FOR PAYING VALUE ADDED TAX, CORPORATE INCOME TAX, PERSONAL INCOME TAX AND LAND RENTAL IN 2023<\/p>\n

DIRECTOR OF GENERAL TAXATION<\/b>\u00a0electricity:<\/b><\/p>\n\n\n\n
\n

\n<\/td>\n

\u2013 Tax Departments of provinces and centrally run cities;
\n\u2013 Departments and units under and under the General Department of Taxation.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

On April 14, 2023, the Government issued Decree No\u00a012\/2023\/ND-CP<\/a>\u00a0Extending the deadline for paying value-added tax, corporate income tax, personal income tax and land rent in 2023. Decree No.\u00a012\/2023\/ND-CP<\/a>\u00a0April 14, 2023, effective from the date of signing until December 31, 2023.<\/p>\n

Decree No\u00a012\/2023\/ND-CP<\/a>\u00a0April 14, 2023 stipulates the extension of the deadline for paying value-added tax, corporate income tax, personal income tax and land rent to support businesses, people, and promote production and business. The Decree stipulates the extension period as follows:<\/p>\n

6-month extension for value-added tax amounts from March to May 2023 and the first quarter of 2023, 05-month extension for value-added tax amounts from June 2023 and second quarter 2023, extension 04 month extension for value added tax amount of July 2023, 03 month extension for value added tax amount of August 2023; 3-month extension for temporarily paid corporate income tax in the first and second quarters of the 2023 corporate income tax period; Business households and individuals must pay value added tax and personal income tax in 2023 no later than December 30, 2023; 6-month extension for 50% for land rent arising in 2023.<\/p>\n

Taxpayers eligible for the extension shall submit a one-time request for extension of tax and land rent payment for the entire amount of tax and land rent arising during the extended tax periods at the same time as the time of submitting the declaration. Tax monthly (or quarterly) according to the provisions of law on tax administration. In case the extension request is not submitted at the same time as submitting the tax declaration, the deadline is September 30, 2023.<\/p>\n

The General Department of Taxation requests the Tax Department to propagate and disseminate to taxpayers in the area to promptly implement Decree No\u00a012\/2023\/ND-CP<\/a>\u00a0of the Government to support businesses, people, and promote production and business.\/.<\/p>\n

 <\/p>\n\n\n\n

\nRecipients:
\n<\/i><\/b>- As above;
\n\u2013 Leaders of the Ministry of Finance (to report);
\n\u2013 People's Committees of provinces and centrally run cities (to coordinate and direct implementation).
\n\u2013 Leader of the General Department of Taxation;
\n\u2013 Save: VT, CS (3b).<\/td>\n		\n

KT. DIRECTOR GENERAL
\nDEPUTY DIRECTOR<\/p>\n

Dang Ngoc Minh<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 02\/C\u0110-TCT H\u00e0 N\u1ed9i, ng\u00e0y 14 th\u00e1ng 04 n\u0103m 2023   C\u00d4NG \u0110I\u1ec6N V\u1ec0 TRI\u1ec2N KHAI NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a012\/2023\/N\u0110-CP\u00a0C\u1ee6A CH\u00cdNH PH\u1ee6 GIA H\u1ea0N TH\u1edcI H\u1ea0N N\u1ed8P THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG, …<\/p>\n

Official Telegram 02\/CD-TCT on implementing Decree 12\/2023\/ND-CP extending the deadline for payment of value-added tax, corporate income tax, personal income tax and land rent in 2023 issued by the General Assembly. Director of the General Department of Electricity Tax<\/span> Read More \u00bb<\/a><\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[167],"tags":[],"class_list":["post-3374","post","type-post","status-publish","format-standard","hentry","category-van-ban-luat"],"_links":{"self":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts\/3374","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/comments?post=3374"}],"version-history":[{"count":2,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts\/3374\/revisions"}],"predecessor-version":[{"id":3376,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts\/3374\/revisions\/3376"}],"wp:attachment":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/media?parent=3374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/categories?post=3374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/tags?post=3374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}